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Tuesday, January 21, 2020
Abusive Relationships and Domestic Violence :: Violence Against Women Essays
Domestic violence describes a situation where one person in a relationship is using violence to control and dominate another person. Domestic violence victims and their batterers cut across all socioeconomic, demographic, and professional lines. It is an epidemic that is emphasized particularly with the female gender. While physical assault is often times the most common form of abuse, it is important to acknowledge that other forms of abuse are just as detrimental. Often times, fear and isolation are particularly powerful in preventing women from leaving a violent relationship. à à à à à Domestic violence is a common crime in America, especially amongst the female gender. Studies indicate that nearly one-third of American women (31 percent) report being physically or intimately abused by a husband or boyfriend at some point in their lives (Commonwealth Fund Survey, 1998). Domestic Violence towards women is a problem in the United States that is usually over looked and almost always not noticed by Society today. Violence is defined by the Riverside Webster's Dictionary (p.755) as: 1. Physical force employed so as to damage or injure. 2. As an instance of violent action. If this is the case than why is it that so many women are beaten by loved ones each year and little or nothing is done to correct this violent and hostile situation? à à à à à The battered woman is pictured by most people as a small, fragile, haggard person who might once have been pretty. She has several small children and is frequently assumed that she is poor and from a minority group. She is accustomed to living in violence, and her fearfulness and passivity are emphasized above all. Although some battered women do fit this description, research proves it to be false stereotype(Walker p.18). In fact most battered women have highly lucrative jobs such as doctors or lawyers, Corporation executives and nurses. Battered women are found in all racial, religious and ethical backgrounds as well as age groups and educational levels. à à à à à Statistical information on domestic abuse commonly notates that women in intimate relationships are amongst the greatest risk. Statistics also revealed that domestic abuse is the leading cause of harm amongst females of all races that usually involve a weapon. "Approximately one in four attacks involved the use of a gun or knife,â⬠according to a studies. Young, black and Hispanic women were especially vulnerable, as were poor single women with low education levels who lived in inner cities.
Monday, January 13, 2020
Deborah Tannenââ¬â¢s Theory Essay
In contemporary society biological factors are no longer the sole components that distinguish men and women. Rather anything from clothing or hairstyles to make-up or accessories can indicate specific messages about an individual. According to Deborah Tannen, women are more frequently considered marked beings in our society while men have fewer clothing or style options and are therefore free to remain unmarked. Although Tannen argues that it is possible for men to remain purely ââ¬Å"unmarkedâ⬠her assertions do not hold up well in a changing world. Because the term ââ¬Å"markedâ⬠is a social construction, it is not possible to remain completely unmarked, as styles and trends repeatedly change with different ages, generations, and geographic locations. In her study Tannen reveals that among four women and eight men present during a business meeting the women had several more features to observe compared to one another. However, Tannenââ¬â¢s conclusions seem partially invalid for her findings are based on only one particular event. In a business-like environment, it is more likely to find conservatively dressed men with less notable markings than women. Even though women may not only be identified based on their apparent style but also how they choose to present themselves. (i.e. Baggy clothes vs. tight clothes, make-up vs. no makeup). In general, Tannenââ¬â¢s findings appear questionable mainly because her approach when defining a ââ¬Å"markedâ⬠individual seems limiting. For example, Tannen would call a man wearing a shirt a marked individual. However, it is quite common for men in Scotland to wear skirts. Without ever considering these geographic differences, Tannen makes bold assumptions based on her own biases. When speculating a specific sub-culture such as the generational ââ¬Å"raveâ⬠/dance culture, Tannenââ¬â¢s argument holds no validity. Clearly both men and women in this culture wear similar styles of clothing and accessories that are in essence, uni-sex. While piercings and jewelry might ââ¬Å"markâ⬠a man in society such stylistic choices are considered quite common and acceptable among ââ¬Å"raversâ⬠. Similarly women who wear baggy clothes and baseball caps are not ââ¬Å"markedâ⬠as less feminine than those who wear tighter clothes and make-up within this sub-culture are. According to Tannen, ââ¬Å"each of the women at the conference had to make decisions about hair, clothing, make-up and accessories and each decision carried meaningâ⬠¦. men can choose style that are marked but they donââ¬â¢t have to, and in this group none did.â⬠(231-2). Although Tannen makes the distinction between the style of men and women at a business conference, she fails to mention that their age and field of work influences what should be ââ¬Å"marked vs. unmarkedâ⬠and what styles appear appropriate vs. inappropriately. Clearly, Tannen states that all four women are marked yet some are considered more severely marked and judged than others are. Specifically, the women with the long, blond, hair, dressed in tight clothing and heels were more severely marked in Tannenââ¬â¢s eyes. However, Tannen never mentions that in another profession, such as the entertainment or fashion industry, the women style might be considerable less marked than an individual dressed more simple and conservatively. In conclusion, the assumptions that Tannen makes in her article infer that men in society can remain unmarked. Although men are objectified and sexualized less than women this does not mean that they are not in the public eye. Tannenââ¬â¢s view on todayââ¬â¢s ââ¬Å"markedâ⬠society is based truly on her opinion. She omits geographical, generational and age differences when making her conclusion.
Sunday, January 5, 2020
Language Acquisition Native Vs. Environmental - 1574 Words
Language Acquisition: Native vs. Environmental Jevon Morgan William Paterson University Abstract The story of Genie, the alias of a feral child, became an impelling topic of research for scientists, psychologists, and linguists. With careful observation of the new-found human subject, Genie became a significant channel to gain further knowledge of linguistic development. Genie and other similar cases have triggered questions concerning a typical childââ¬â¢s language acquisition development. Is there a time limit that children should be exposed to a language or a window of opportunity for children learning language acquisition? The purpose of this study is to thoroughly examine comparisons gathered by researchers to determine whether learning language acquisition is native or environmental. Researchers explore whether children are prone to learning language acquisition as they develop or if learning language acquisition can be taught at any age of a childââ¬â¢s development. This allows us to construct a generalized idea and/or explanation. Language Acquisition: Native vs. Environmental To begin with, a childââ¬â¢s development in correspondence to language acquisition is a commonly explored topic amongst researchers and linguists. Language acquisition is defined as the process by which humans acquire the capacity to identify and comprehend language, as well as to construct and use words and sentences to communicate. Language acquisition isShow MoreRelated Second Language Acquisition in Childhood Essay1214 Words à |à 5 Pagesacquire their native language, which fall within a wide range of languages, at a very early stage of development. During development, a child begins to show signs of verbal communication, usually starting out as cooing, babbling, recognizable words, and later two or more word sentences. This occurrence is also seen in the development of second languages. Second language acquisition is the study of how second languages are typically developed. The process of acquiring our native language is very similarRead MoreMemory842 Words à |à 4 Pagesmonkey is more intelligent than humans (All this based on their way-off misconceptions). Learning theoriesà areà conceptual frameworksà that describe how information is absorbed, processed, and retained duringà learning. Cognitive, emotional, and environmental influences, as well as prior experience, all play a part in how understanding, or a world view, is acquired or changed, and knowledge and skills retained. Behaviorists look at learning as an aspect ofà conditioningà and will advocate a system ofRead MoreWhat Do Toddlers Help The Task Of Language Learning? Essay1592 Words à |à 7 Pagesinfants bring to the task of language learning? This question is the basis for the nature vs. nurture debate. Theorists argue whether or not children are born with innate language capabilities (nature-inspired theories) or acquire language skills through interaction/experiences with others (nurture-inspired theories). What mechanisms drive language acquisition? Examines how language develops from infancy into adulthood. Focuses on the modularity debate of how language is organized in the brain.Read MoreThe Development Of Language Development Essay1762 Words à |à 8 PagesAcquisition of language is a highly debated, somewhat mysterious accomplishment among humans. Children do not receive explicit rules of grammar at an early age; they do not get thorough instruction of how syntax, semantics, morphology, and phonology work. Therefore the question remains: How do humans acquire language? Throughout the years, several theories have been introduced, discussed and researched on the development of language in humans. In it s simplest form the theory of language consistsRead MoreChild Development and Learning Focusing on Language Development1975 Words à |à 8 PagesChild development and learning focusing on language development This essay is about a childââ¬â¢s development and learning, focusing primarily on language development. It will describe the main stages of developmental milestones and the key concepts involved for children to develop their language skills, discussing language acquisition and social learning theory. The essay will also look into the key theorists involved in language development, primarily Vygotsky and Chomsky, and how these theoriesRead MoreMidterm Study Guide5701 Words à |à 23 Pagesand then download and print it. XI. Language and Communication (questions from lecture and from text, Chpt. 7, and Chpt. 8, pp. 305-306; also review again material pertaining to speech and language in Chpt. 5, pp. 147-150) A-1. Introduction. Human Language and Animal Communication 1. How are human language and animal communication alike? How are they different? Another way to ask this question is, are there certain qualities of human language that, according to linguists, set it offRead MoreThe Effect of Genetic, Environmental and Cultural Factors on Learning2722 Words à |à 11 PagesThe Effect of Genetic, Environmental and Cultural Factors on Learning Over the centuries many theorists, biologists, psychologists and socialists have theorized, experimented and offered explanations and approaches of their own interpretation of learning and development, based on many years of research. In addition, the argument of Nature vs. Nurture is of paramount importance to their research, findings and beliefs. Before starting to analyse what factors affect learningRead MoreDevelopmental Psychology14082 Words à |à 57 PagesThere are many different theories and they all take a stand on 3 basic issues: Is the course of development continuous or discontinuous? Does one coarse of development characterise all children or are there many possible courses? Are genetic or environmental factors more important in influencing behaviour ââ¬â nature versus nurture controversy? In this essay I am going to discuss the ideas of Vygotskyââ¬â¢s sociocultural theory and The Information Processing approach regarding these three aspects FocusRead MoreTitle: What does personalised learning mean in practice? Analyse the learning needs of EAL pupils, and those of SEN pupils.6874 Words à |à 28 Pagesskills, form abilities and relate to others. Hence, personalised learning is not simply the acquisition of knowledge or skills but how to forge a personââ¬â¢s capacity and capabilities to do so. Consequently, concepts of personalised learning have reflected diverse contemporary theoretical discourses, including Piagetââ¬â¢s conceptualisation of cognitive development based on biological maturity and environmental experience to behavioural psychologists focus on learning through conditioning, through to SkinnerRead MoreDevelopmental Psychology14091 Words à |à 57 PagesThere are many different theories and they all take a stand on 3 basic issues: Is the course of development continuous or discontinuous? Does one coarse of development characterise all children or are there many possible courses? Are genetic or envir onmental factors more important in influencing behaviour ââ¬â nature versus nurture controversy? In this essay I am going to discuss the ideas of Vygotskyââ¬â¢s sociocultural theory and The Information Processing approach regarding these three aspects Focus
Friday, December 27, 2019
Essay About Harm Of Computer Games
Essay About Harm Of Computer Games Games are inevitable in the life of modern people. In the past there were only two kinds of games available to people: outdoor or indoor. But today the interest of youngsters is tied to various video games. Children go mad about those and, unfortunately, some parents donââ¬â¢t pay enough attention to this problem. They are happy to enjoy their free time without any worries considering where their kid is, or what active outdoor game to invent for him. But such behavior can bring about many unhappy results. In order for children to develop, they need to be in motion, to be involved in many different activities. But when playing a video or computer game, neither their muscles, nor intellect is trained. Children can even become addicted to this dangerous activity and will stop communicating with their friends. They will end up alone having no real life, just a virtual one. However, there is a way for children to play some games on computer without any serious harm for their health and development. Parents just have to limit the time of computer usage for kids and allow them to play only those games that are beneficial for development of main skills and intellect. A couple of hours per day will be enough for educational purposes. The kid will learn some new skills and then can go into the street and play some active games or practice the newly-acquired knowledge. To sum up, it is up for parents to decide what is
Thursday, December 19, 2019
Death of Trust Essay - 1235 Words
In the classic American drama ââ¬Å"Death of a Salesman,â⬠Arthur Miller spins a profound and complex narrative around a deluded and shallow shell of a man. In a story overflowing with intimations about the nature and morality of man and the ramifications of mistruths and fantasy, there is one message easily held as predominant: that of Willy Lomanââ¬â¢s futile pursuit of the American dream and the reality of its death within himââ¬âand the unfortunate sector of humanity that he embodies. This interpretation is so dominant and alluring, in fact, that it neatly obscures a more subtle message seeded patiently by Miller throughout the narrative. While the death of the American dream might be lamentable, it is the death of trust in ââ¬Å"Death of a Salesmanâ⬠â⬠¦show more contentâ⬠¦Though Willy does not know Singleman personally and thus could have no idea of the measure of the manââ¬â¢s amiability, Willy nonetheless considers him the epitome of a ââ¬Å"well -likedâ⬠individual. Thus Willyââ¬â¢s fixation with being ââ¬Å"well-likedâ⬠throughout the course of the play is not meant to be taken entirely literallyââ¬âin Willyââ¬â¢s mind, being ââ¬Å"well-likedâ⬠is apparently equivalent to being trusted. It is for this reason that he goes to every length to maintain the trust and associated respect his family has for him, going so far as to layer lie over lie until, ironically, neither he nor his family can truly trust themselves to sort fantasy from reality. Despite his arguable hand in these proceedings, the sheer number of betrayals of trust Willy endures is enough to arouse sympathy for the misguided man. Just as with his father, the worst of these betrayals are abandonments. When Howard fires Willy after thirty-four years of working for that company, Willy cries out in anguish that Howard cannot cast him off ââ¬Å"like a piece of fruit.â⬠(Cardullo 583) However, the only argument that he can make to Ho ward is predicated not on his skills as a salesman, but on his (probably imaginary) relationship with Howardââ¬â¢s fatherââ¬âWilly cannot comprehend that a man he supposedly helped name could abandon him like this, caught up as he is with the idea that trust such as that earned from years of faithful work is moreShow MoreRelatedGift Tax Essay1615 Words à |à 7 Pages(a) What is included in Decedentââ¬â¢s gross estate? Decedent made a transfer within 3 years of death. Under Section 2035(a), nothing is included in Decedentââ¬â¢s gross estate, because itââ¬â¢s a cash gift. However, under Section 2035(b), the amount of the gross estate shall be increased by the amount of any tax paid on any gift made by the decedent during the 3-year period ending on the date of the decedentââ¬â¢s death. So the amount of gift tax of this gift the decedent paid is included in his gross estate. Read MoreThe Tax Rules, Credits, And Exclusions983 Words à |à 4 Pagesconcepts along with figures relevant to the 2015 tax year are listed below. 1. Federal Unified Credit Exemption: The Unified Federal Credit exemption allows for non-taxable transfers, through gifts during oneââ¬â¢s lifetime or through estates upon ones death, up to a specified dollar value (Daily Quinn, 2014). This value often increases, similar to the level of inflation, so that the exemption does not become diluted. In 2015 the Unified Federal Credit exemption was increased from $5.34 million to $5Read MoreIncome Tax Consequences From A Grantor s Death1060 Words à |à 5 PagesIncome Tax Consequences Resulting From a Grantorââ¬â¢s Death Allyson dââ¬â¢Abreu de Paulo Tax LL.M. Seminar Paper 2017 Introduction While grantor trusts are commonly created as part of an estate plan, estate planners may inadvertently be creating income tax issues that trustees and tax preparers must deal with during the administration. When the grantor of a grantor trust dies, or the grantor trust status terminates during the life of the grantor, for the most part the tax consequences are well establishedRead MoreThe Tax Falls On The Survivors1574 Words à |à 7 Pageswhile the grantor is alive. The IRS Code prevision allows a federal estate tax marital deduction, which is when a person transfers property at death to his or her surviving spouse free of federal estate tax. The deduction is available when property passes to the surviving spouse either as an outright gift in the Will or when property is left in a marital trust as a benefit for the surviving spouse. It is considered by many to be the most important estate tax saving device available. The followingRead MoreAppearance Vs. Reality Of Macbeth Essay 1612 Words à |à 7 PagesAppearance versus Reality is first seen when king Duncan misjudges Macbethââ¬â¢s intentions and is blindsided to his desire to become king, ultimately leading to his death. Secondly, when Banquo put trust in Macbeth, his poor judgement to see that Macbeth would to anything to secure the throne led him to his death. Finally, when Macbeth puts his trust into the weird sisterââ¬â¢s prophecy for him and put his fate into their hands, it leads him to presume he was going to keep the throne after the murder of BanquoRead MoreAnalysis Of Brutus In The Tragedy Of Julius Caesar1147 Words à |à 5 Pagesturn out to be the people you can trust the least.â⬠Trent Shelton expresses in this quote that you can never be too careful when it comes to trust because people change so quickly. A prime example of this is a character named Brutus in William Shakespeares The Tragedy of Julius Caesar. In this play the noble Brutus is persuaded by a group of conspirators that Julius Caesar, a friend of Brutus, should be killed before he is crowned the king. Following the death of Caesar, Brutus speaks out to theRead More Julius Caesar Essay: Decision Making in Julius Caesar862 Words à |à 4 PagesDecision Making in Julius Caesar nbsp; Making the right decisions is an ongoing struggle for man, because making decisions is never easy, and the wrong decision can lead to endless perils. Decisions must be made when dealing with power, loyalty, and trust. Yet, unlike other decisions, ones that are about these three fields are the most important, due to the risk involved, and because of the consequences that might follow. nbsp; Power- power is the complete domination of others, and since all menRead MoreThe, Trust, And The Trust925 Words à |à 4 PagesA trust can be made amidst a man s lifetime and survive the individual s devastation. A will can comparably make a trust and shaped after death. Exactly when resources are put into the trust, they have a spot with the trust itself, not the trustee, and stay subject to the essentials and headings of the trust contract. Most in a general sense, a trust is a room in the property, which is held in a trustee relationship by one get-together for the upside of another. The trustee is the person who holdsRead MoreSample Last Will and Testament Including Spendthrift Clause Essay734 Words à |à 3 Pagesadministration of my estate be paid out of my residuary estate as soon as practicable after my death. ARTICLE II I give, devise, and bequeath one million two hundred and fifty thousand dollars ($1,250,000) in government issued bonds to my niece, SUSAN B. JOHNSON, if she is living on the thirtieth day after my death. ARTICLE III If my niece, SUSAN B. JOHNSON, is not living on the thirtieth day after my death, I give and devise her share of my estate, to her issues in equal shares per stirpes. Read MoreThe Flaws Of Paul Dutton1359 Words à |à 6 Pagessection C in Article I. III. STATEMENT OF FACTS Paul Dutton has asked us to alter his estate plan, which previous included an inter vivos trust created in 2013 and a previously executed Will leaving all of his property to his spouse, Erika Dutton. He has asked that we update his current Will to create a two trust plan, consisting of a marital trust and family trust. I have conformed the terms of his new will to this request but now would like to direct your attention to some significant flaws in the
Wednesday, December 11, 2019
Greek Mythology Essay Thesis Example For Students
Greek Mythology Essay Thesis Since the days when man lived in caves and struggled to survive, he has wondered about the world that surrounds him. What makes the sun rise and set? Why are there seasons? Where do things go when they die? To the ancient Greeks, there were simple explanations to all these questions it was the gods! Things that seemed unexplainable could suddenly make sense when there were gods and goddesses involved. And these stories of the gods that the Greeks created to help make sense of the universe have survived the years to become a treasured and integral part of the history of the Western world. Everyone knows who Zeus is. But are they aware that Zeus shared his power with thirteen of his sisters, brothers, and children? First there was his sister, Hera, whom he had chosen from his many wives to be his queen. Then there was Ares, their son, who was the god of war. Next was Hephaestus, the god of fire, and his wife Aphrodite, the goddess of love. Another of Zeuss children, Hermes, was the herald of the gods. And then there was Demeter, the goddess of the harvest, with her beloved daughter Persephone on her lap. Next there was Poseidon, the lord of the sea and Zeuss brother, and then the four children of Zeus: Athena, goddess of wisdom; the twins Apollo (god of light and music) and Artemis (goddess of the hunt); and Dionysus, the god of wine. Zeuss eldest sister Hestia also lived with these twelve great gods. She was the goddess of the hearth, and tended the sacred fires of the gods. Finally, of course, there was Hades, the lord of the underworld and the ruler of the dead. He preferred his gloomy palace to the light of the gods world, and chose to stay there. Those were the twelve great gods of Mount Olympus, who ruled in splendor the lives of the mortals below them. But there were also many minor gods and goddesses, nature gods, and of course the many heroes that are involved in Greek mythology, Hercules being perhaps the most famous of these. The Greeks believed that every tree had its wood nymph and ever river had its river god. It was necessary to pray for the approval of these gods before boating across a river or chopping down a tree, lest they meet with disastrous results. Of course, on some occasions, even when one took the precaution of attempting to appease them, the gods might just be in a foul mood and decide to let a human suffer there are many stories like this in Greek mythology. So what did all these gods do all day long other than relax in their comfy palaces? Well, it was the belief of the ancient Greeks that their gods were involved in every aspect of daily human life, that they watched over all that was going on and at times stuck their noses in sometimes to help a beloved devotee, other times to seek revenge on a human who has ignored them, and sometimes just for their own amusement. There was a great deal of fear and distrust involved in the Greeks relationship with the deities, but they did believe with their whole hearts that the gods existed, and that they would protect and care for the devout. Some aspects of the Greeks religion seem barbaric and ridiculous to the modern observer, but that is not really for us to judge. The importance of the ancient Greek religion lies not in their almost blind devotion to the gods, but in the major contribution to modern literature of the Greek mythology. These stories of gods and goddesses interacting with mortals are still familiar, and still enjoyed, by humans worldwide, thousands of years after they were written and told merely as simple tales to explain the unexplainable in life.
Wednesday, December 4, 2019
Advanced Management Accounting Colombo Frozen Yogurt Essay Example
Advanced Management Accounting Colombo Frozen Yogurt Paper Colombo Frozen Yogurt was acquired by General Mills Incorporated (GMI) in 1994 so GMI could strengthen its product line-up with a small addition to marketing costs. General Mills is a large food service corporation, worth $11.5 billion in net sales, that prides itself on innovation beyond the kitchen (GMI Website, 2003). In Australia, some of GMIs branded products that are merchandised in local supermarkets and shops, are Betty Crocker, Old El Paso Mexican Foods, Fruit Roll-ups and Wheaties Breakfast Cereal. $2.9 Billion of net sales are in the cold perishables section of the food market which includes brands that are known in Australia such as Yopliat, Go-Gurt and the subject of this report, Colombo frozen yoghurts. Colombo entered the ice cream market with an innovative frozen yogurt product, which was considered a healthier alternative to ice-cream. Competitive Environment Shop Locations Originally Colombo chose to market mainly to independent shop owners (Jane Suly, 2000. pg. 67). Profit-maximisation was achieved through the new and repeat guests of the shops and therefore profits were calculated on a per-square-foot basis. Colombo also relied on customer referrals, whereby the total experience of the product brought them back again and advocated to others that the product was of exceptional quality. To compete with other shops, Colombo introduced differentiated products, such as; smoothies, boosters and granitas. We will write a custom essay sample on Advanced Management Accounting Colombo Frozen Yogurt specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Advanced Management Accounting Colombo Frozen Yogurt specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Advanced Management Accounting Colombo Frozen Yogurt specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Impulse Locations The ice-cream market experienced a change in the early 90s where soft-serve yoghurt, was added to food service operators such as; cafeterias, colleges, and buffets. As the industry expanded, in the late 90s two-thirds of the soft-serve markets were a result of impulse locations. However, impulse locations core business is made up on the sales of many other items, and frozen soft-serve yoghurt is only considered an additional product line. This meant that independent impulse locations relied on purchasing quality products at a reasonable price. Therefore, buyers were sensitive at the cost per serving, and also had difficulty understanding profits that they had made from the frozen yoghurts. Colombo Marketing Plan The Colombo marketing plan used a diverse range of strategies to make the acquisition of General Mills a successful one. Before the purchase of Colombo yoghurt, the GMI Foodservice Division, was already marketing a wide-range of products, Colombo was added to the list. GMIs sales force covered both shop and impulse locations (Jane Suly, 2000, pg. 68). Sales Force The Colombo sales force was integrated into the Foodservice sales force to become one. The reaction from the sales assistants whose responsibility it was to market and sell the frozen yoghurt was mixed. Shops were considered reasonably easy to sell to, however, some felt that time was lost assisting impulse customers how to use the machinery. Merchandising Promotions The use of neon signs, and other forms of advertising, and the costs incurred to display these forms of advertising, was charged to shops. These signs were used as a tool to encourage potential customers to enter the shop and purchase the frozen yoghurt. Previously, General Mills provided the advertising to shops at no cost, however, they then stopped charging for it. Sales people were well aware that many impulse locations did not even display the advertising, which ultimately did not have an effect on profits, as impulse locations accounted for two-thirds of the soft-serve market. Pricing Promotions The most reliable marketing tool to that of Colombo was the use of promotional events. Although the deals were generally within the vicinity of $3-5, General Mills used these promotions as an opportunity to take advantage to sell products that might otherwise be featured. Price was not considered a factor to shops, however, the shops were always well aware that promotions were to take place, and ultimately, took advantage of the situation. ABC at Colombo Activity Base Costing (ABC) allocates overhead costs to a product or service, based on the costs of activities that are needed to make a product or conduct a service (Ingram, Albright, Hill, 2001, pg. 177). The information gathered on the costs of a product or service are supposed to be much more accurate than any other forms of traditional costing. This is because a particular product or service that may require more value addition than compared to another product or service. With traditional methods of costing, other products that are made by that company may carry 1 product burden and therefore that 1 product may not be as profitable as once thought. Hence ABC provides management more accurate costs so they can make strategic decisions such as to stay with a particular customer, to stay in a particular market or to stay with a particular product. The list of strategic decisions can be endless. With GMIs acquisition of Colombo, the cost structure for Colombos frozen yoghurt was also affected. Under a traditional method of costing, Table 1 shows Colombos individual product costs. With a model in place for ABC and cost pools defined, the Table 3 shows what the new costs and profit were calculated using the ABC system and compared to the traditional costs and profits. As it can be seen from table 3, the profitability changes from 1 segment to another rather drastically. With allocation of overheads directed to cost drivers in the cost pools, the costs associated with selling to shops is far less than the costs to impulse locations. The impulse segment is almost unprofitable, only at 3%, whereas the margin for the shops is around 29%, which could be very high if compared to an industry benchmark. Table 4 shows the final profitability statement. With ABC, the total amount of costs does not change, but the costs are only allocated differently, so therefore both the traditional costing statement and ABC statement should match in total cost. The statement in Table 4 does not match because of the additional costs that were attributed to SGA from the study conducted by 10% of the sales people. The costs of SGA had risen from an original amount of $1,185,000 to $3,900,000. (The original profitability statement is in Appendix A) Table.4: Profitability Statement Recommendations From the results of ABC it is evident that there are problems with the pricing of the products in the impulse and shop market. With this new costing data, GMI management can decide on what strategies that they would choose to pursue to ensure the sustainability and profitability of Colombo frozen yoghurt. The following are recommendations that can be useful to meet this goal. Re-pricing GMI can choose to re-price itself in both the Impulse segment and shop segment to try to remain cost competitive. With the costs being significantly lower for shops, GMI could drop the price for shops and increase its price for impulse locations. This could improve sales of frozen yoghurt in shops, which lately have been falling at considerable rates. A reason for the sales falls could be linked to a high price that shop owners charge and discourage purchases from the public. A rate of return for GMI between 10% 20% would be reasonable. Also impulse market is very competitive and saturated with ice cream products that frozen yoghurt has to compete with. The sales history shows that in the impulse segment sales have a plateau. Therefore any further price-cutting could mean an increase in sales but as a consequence have a minute or negative margin. With the expensive cost structure for the impulse market, there is very little room for movement. Market/Customer Exit Based on the cost structure of the impulse market, GMI could choose to exit their customers in the impulse market. Some advantages of this option is that they may cut their loses early because the threat of competition entry to the frozen yoghurt and ice cream market is high. Future sales have the potential to decline by competitors dropping prices and entering the market with new products. The costs associated with spending time selling to the impulse market were a whopping statistic at 99% of sales representatives time. Also, costs have increased with the selling activity. With the exit of this segment, the sales people could be utilised in other areas of the business. The down side of the exit strategy is that GMI can lose market penetration, hence losing further sales by limiting the locations of where frozen yoghurt is sold and losing sales by terminating their customers. If this exit option were followed, GMI would have to ensure that the process is managed and marketed carefully to make this work for the long term. Value Engineering Lastly, GMI could attempt to cut their own costs that are driven by the value chains activities. These activities are in the form of manufacturing the frozen yoghurt, shipping, merchandising and SGA. To conduct a value engineering analysis would mean to look at eliminating wastage in the value chain and therefore reduce the costs associated with frozen yoghurt. Value engineering is widely used in the automotive industry as a cost reduction activity. If GMI used this tool in the shipping link of the value chain, it could focus on solutions to lower the cost of shipping per case of $2.25 in the impulse market. Perhaps an agreement could be reached with a freight forwarder that cases are picked up from GMI on pallets and then the forwarded individually to impulse locations. For example, costs could potentially be dropped to $1.50. For merchandising, maybe the cost of kits can be reduced by either re-sourcing to another supplier for the manufacture of the kits or even change the medium in what merchandising is conducted in. The problems with the escalating SGA costs may be attributed to GMIs own process. GMI could look at changing their processes to make it easier and therefore cheaper to sell products to the impulse market by sales representatives. Maybe even selling can be handled more efficiently, or even GMI could conduct training courses to improve the skills set for the sellers.
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